The President of Poland has signed a bill finalising work on the mandatory KSeF. The act confirms the launch of the system in 2026 and introduces transitional provisions (including a limit of PLN 10,000/month for invoices outside KSeF in 2026, offline24 rules, the possibility of attachments and early issuance of KSeF certificates).

Important dates:

From 1 February 2026, the e-invoicing obligation will apply to businesses whose gross sales in 2024 exceeded PLN 200 million.

From 1 April 2026, e-invoicing will become mandatory for businesses whose gross sales in 2024 did not exceed PLN 200 million.

From 1 January 2027, the obligation to issue e-invoices will also apply to the smallest taxpayers, i.e. those who were eligible for exemption in 2026, provided that the total value of sales including VAT, documented by invoices in a given month, does not exceed PLN 10,000.

Transitional provisions for 2026 (key exceptions)

February–March 2026 – companies with a turnover of up to PLN 200 million (for 2024) may still issue invoices in the current form (paper or electronic).

April–December 2026 – taxpayers covered by the mandatory KSeF may issue invoices outside the system, but only up to a total amount of PLN 10,000 in sales per month. Once this limit is exceeded, KSeF must be used.

February–December 2026 – it will still be possible to issue invoices using a cash register and treat a receipt with a tax identification number (NIP) as an invoice.

If you have any questions about KSeF, please contact our experts.